creators_name: Amedea Grevsi Oktavia, 1311031008
creators_id: grevsiamedea@gmail.com
type: other
datestamp: 2017-08-22 03:20:33
lastmod: 2017-08-22 03:20:33
metadata_visibility: show
title: Fraudulent Financial Reporting: Pengujian Teori Fraud Pentagon Pada
Sektor Perbankan Di 3 Negara ASEAN
ispublished: pub
subjects: HC
subjects: HF5601
full_text_status: restricted
abstract: Penelitian ini bertujuan untuk menguji elemen-elemen fraud dalam teori fraud
pentagon terhadap indikasi adanya fraudulent financial reporting pada perusahaan
sektor perbankan di Indonesia, Singapura, dan Malaysia tahun 2013-2015.
Variabel independen yang digunakan dalam penelitian ini adalah financial target,
financial stability, external pressure, ineffective monitoring, opini auditor,
pergantian direksi, dan CEO yang memiliki jabatan dualisme sedangkan variabel
dependen yang digunakan adalah fraudulent financial reporting yang diproksikan
dengan DACC (discretionary accruals).
Penelitian ini menggunakan 175 sampel di 3 negara ASEAN pada tahun 2013-
2015. Penelitian ini dilakukan dengan metode kuantitatif menggunakan data
sekunder. Data sekunder tersebut berasal dari pelaporan keuangan yang diunduh
dari website perusahaan dan BE. Metode penentuan sampel dengan menggunakan
purposive sampling. Analisis data menggunakan metode regresi logistik
Hasil dari penelitian ini menunjukkan bahwa terdapat satu variabel yang
berpengaruh signifikan dalam mendeteksi terjadinya fraudulent financial
reporting, yaitu CEO yang memiliki jabatan dualisme. Variabel tersebut
merepresentasikan satu elemen dalam Crowe’s fraud pentagon theory yaitu
arogansi.
Kata Kunci: Fraud, Fraud Triangle, Fraud Diamond, Fraud Pentagon,
Fraudulent Financial Reporting, discretionary accruals



abstract

This study aimed to examine the elements of fraud in fraud pentagon theory
against indications of fraudulent financial reporting on banking sector in
Indonesia , Singapore and Malaysia at 2013-2015. Independent variables in this
research were financial targets, financial stability, external pressure, ineffective
monitoring, auditor opinion, change of directors, and CEOs who have dualism
positions, while the dependent variable was fraudulent financial reporting that
proxied by DACC (discretionary accruals).
This study used 175 samples listed on the Stock Exchange in three ASEAN
countries at 2013-2015. This research was conducted by quantitative methods
using secondary data. The secondary data derived from financial reporting that
are downloaded from the company website. The sampling method was purposive
sampling. The data analysis using the logistic regression method.
The results of this study indicate that there are one variables which were
significant in detecting the occurrence of fraudulent financial reporting, including
CEOs who have dualism positions. These variables represent the one elements in
a pentagon fraud Crowe's theory; arrogance.
Keywords: Fraud, Fraud Triangle, Fraud Diamond, Fraud Pentagon, Fraudulent
Financial Reporting, Financial Restatement
date: 2017-08-09
date_type: published
publisher: Universitas Lampung
place_of_pub: Fakultas Ekonomi dan Bisnis 
citation:   Amedea Grevsi Oktavia, 1311031008  (2017) Fraudulent Financial Reporting: Pengujian Teori Fraud Pentagon Pada Sektor Perbankan Di 3 Negara ASEAN.  Universitas Lampung, Fakultas Ekonomi dan Bisnis .     
document_url: http://digilib.unila.ac.id/28025/1/ABSTRAK.pdf
document_url: http://digilib.unila.ac.id/28025/2/SKRIPSI%20FULL.pdf
document_url: http://digilib.unila.ac.id/28025/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf